HC Deb 28 March 1890 vol 343 c172

I beg to ask the Chancellor of the Exchequer whether his attention has been called to the varying decisions that have been given by the Inland Revenue Department as to what medical preparations need the patent medicine stamp and what do not; and whether he can take steps to amend the Medicine Stamp Act, or to secure its more uniform administration, or otherwise endeavour to allay the dissatisfaction felt amongst chemists and druggists on the subject?


My attention has been from time to time called to complaints of varying decisions given by the Inland Revenue Department in this matter, but there appears to be no general dissatisfaction, and the trade has manifested no general desire for the amendment of the Medicine Stamp Act. Every attempt, however, has been made to secure its uniform administration. In addition to issuing a summary of the Medicine Stamp Law with observations thereon for the guidance of chemists, the Inland Revenue Department has undertaken at the request of the trade to advise as to the liability involved by the use of labels. These labels number some thousands per annum, and it is almost unavoidable that varying decisions should occasionally be given considering the many relaxations from the comprehensive charge imposed by law.